{"id":100304,"date":"2017-11-24T06:38:40","date_gmt":"2017-11-24T05:38:40","guid":{"rendered":"http:\/\/gazdasagportal.hu\/?p=100304"},"modified":"2017-11-24T06:38:40","modified_gmt":"2017-11-24T05:38:40","slug":"a-katas-adozok-profitalhatnak-legtobbet-az-alanyi-adomentesseg-kiterjesztesebol","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/a-katas-adozok-profitalhatnak-legtobbet-az-alanyi-adomentesseg-kiterjesztesebol\/","title":{"rendered":"A kat\u00e1s ad\u00f3z\u00f3k profit\u00e1lhatnak legt\u00f6bbet az alanyi ad\u00f3mentess\u00e9g kiterjeszt\u00e9s\u00e9b\u0151l"},"content":{"rendered":"<p><strong>J\u00f6v\u0151re v\u00e1rhat\u00f3an tov\u00e1bb emelkedik az alanyi ad\u00f3mentess\u00e9g \u00e1rbev\u00e9teli hat\u00e1ra, aminek k\u00f6sz\u00f6nhet\u0151en m\u00e9g t\u00f6bb mikro- \u00e9s kisv\u00e1llalkoz\u00e1s \u00e1ll\u00edthat ki \u00e1famentes sz\u00e1ml\u00e1t, a legt\u00f6bbet a kat\u00e1s ad\u00f3z\u00f3k profit\u00e1lhatnak a v\u00e1ltoz\u00e1ssal. <\/strong><!--more--><\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p>    A tervezett v\u00e1ltoz\u00e1s ugyan nem k\u00f6zvetlen\u00fcl a kisad\u00f3z\u00f3 v\u00e1llalkoz\u00e1sok t\u00e9teles ad\u00f3j\u00e1nak (kata) szab\u00e1lyait \u00e9rinti, hat\u00e1sa azonban m\u00e9gis a kat\u00e1s ad\u00f3z\u00e1si form\u00e1t v\u00e1laszt\u00f3k k\u00f6r\u00e9ben lesz a leger\u0151sebb &#8211; h\u00edvja fel a figyelmet Bacsk\u00f3 L\u00e1szl\u00f3, a V\u00e1llalkoz\u00f3k F\u00f3ruma online port\u00e1l szak\u00e9rt\u0151je \u00e9s a Bacsk\u00f3 \u00dcgyv\u00e9di Iroda vezet\u0151je.<br \/>\n    A szak\u00e9rt\u0151 k\u00f6zlem\u00e9ny\u00e9ben ismerteti: az alanyi ad\u00f3mentes ad\u00f3z\u00e1si forma legfontosabb ism\u00e9rve, hogy az ad\u00f3z\u00f3 \u00e1famentesen \u00e1ll\u00edthat ki sz\u00e1ml\u00e1t. M\u00edg 2017 el\u0151tt 6 milli\u00f3 forintos \u00e1rbev\u00e9telig vehett\u00e9k ig\u00e9nybe a v\u00e1llalkoz\u00e1sok az alanyi ad\u00f3mentess\u00e9g lehet\u0151s\u00e9g\u00e9t, addig 2017-t\u0151l m\u00e1r 8 milli\u00f3ig, 2018. janu\u00e1r elsej\u00e9t\u0151l pedig 12 milli\u00f3 forintra n\u0151het az \u00e9rt\u00e9khat\u00e1r, amennyiben a korm\u00e1ny deregul\u00e1ci\u00f3s ind\u00edtv\u00e1ny\u00e1nak helyt ad az Eur\u00f3pai Uni\u00f3.<br \/>\n<div class=\"ads-in-post2\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n    B\u00e1r a kata \u00e1rbev\u00e9teli plafonj\u00e1t 2017-ben 12 milli\u00f3 forintra emelte a t\u00f6rv\u00e9nyhoz\u00e1s, az els\u0151sorban mag\u00e1nszem\u00e9ly \u00fcgyf\u00e9lk\u00f6rrel rendelkez\u0151 kat\u00e1sok r\u00e9sz\u00e9re a 8 milli\u00f3 forintos alanyi ad\u00f3mentes \u00e1rbev\u00e9teli hat\u00e1r maradt m\u00e9rt\u00e9kad\u00f3. E felett az \u00f6sszeghat\u00e1r felett 2017-ben m\u00e9g 27 sz\u00e1zal\u00e9k \u00e1fa terheli a szolg\u00e1ltat\u00e1si d\u00edjat. A tervezett v\u00e1ltoz\u00e1s bevezet\u00e9se eset\u00e9n azonban 2018-t\u00f3l a kata \u00e9s az alanyi ad\u00f3mentess\u00e9g \u00e9rt\u00e9khat\u00e1ra egybe fog esni.<br \/>\n    Ez a lehet\u0151s\u00e9g azoknak a mikro- \u00e9s kisv\u00e1llalkoz\u00f3knak kedvez legink\u00e1bb, akik a kata szerint ad\u00f3znak, \u00e9s akiknek \u00fcgyf\u00e9lk\u00f6re f\u0151leg mag\u00e1nszem\u00e9lyekb\u0151l \u00e1ll. M\u00edg ugyanis egy c\u00e9ges \u00fcgyf\u00e9l visszaig\u00e9nyelheti vagy levonhatja az \u00e1fa \u00f6sszeg\u00e9t, addig egy mag\u00e1nszem\u00e9ly \u00fcgyf\u00e9l nem tudja ilyen m\u00f3don elsz\u00e1molni ezeket az \u00f6sszegeket. Ha p\u00e9ld\u00e1ul egy alanyi ad\u00f3mentes fodr\u00e1szat 2000 forintot sz\u00e1mol fel egy hajv\u00e1g\u00e1s\u00e9rt, egy \u00e1fak\u00f6r\u00f6s szolg\u00e1ltat\u00f3 azonos munkad\u00edj mellett ugyanezt 2000 forint + \u00e1fa \u00f6sszeg\u00e9rt, azaz 2540 forint ellen\u00e9ben tudja ny\u00fajtani. Az \u00e1faalany \u00edgy vagy alacsonyabb nett\u00f3 munkad\u00edj\u00e9rt k\u00e9nytelen dolgozni, ha az \u00e1rversenyben l\u00e9p\u00e9st akar tartani, vagy azonos nett\u00f3 d\u00edjaz\u00e1s mellett sz\u00e1molnia kell az \u00e1r\u00e9rz\u00e9keny vend\u00e9gk\u00f6r lemorzsol\u00f3d\u00e1s\u00e1val &#8211; mutat r\u00e1 a k\u00fcl\u00f6nbs\u00e9gre a szak\u00e9rt\u0151.(MTI)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>J\u00f6v\u0151re v\u00e1rhat\u00f3an tov\u00e1bb emelkedik az alanyi ad\u00f3mentess\u00e9g \u00e1rbev\u00e9teli hat\u00e1ra, aminek k\u00f6sz\u00f6nhet\u0151en m\u00e9g t\u00f6bb mikro- \u00e9s kisv\u00e1llalkoz\u00e1s \u00e1ll\u00edthat ki \u00e1famentes sz\u00e1ml\u00e1t, a legt\u00f6bbet a kat\u00e1s ad\u00f3z\u00f3k profit\u00e1lhatnak a v\u00e1ltoz\u00e1ssal.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[20,19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/100304"}],"collection":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=100304"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/100304\/revisions"}],"predecessor-version":[{"id":100305,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/100304\/revisions\/100305"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=100304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=100304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=100304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}